Skip to main content
Practical Manual of Companies 2022.

Implementation of results (page 20)

In this section, the reporting entity must record all the information available about the results that are going to be applied , both regarding their origin (boxes [00650], [00651 ] and [00652]), as well as regarding their destination (boxes [00654], [01270], [01271], [01522] and boxes [00655] to [00665]).

In boxes [00650], [00651] and [00652] of the "Basis of distribution” sub-section, the amounts relating to the Profit and Loss, Surplus and Reserves accounting items for the financial year corresponding to the tax period to which the return and the distribution refer must be entered.

In the “Application” sub-section, boxes [00654], [01270], [01271], [01522] and boxes [00655] to [00665] shall be used based on the characteristics of each reporting entity:

  1. For reporting entities in general, box [01270] of “Capitalization reserve”, box [01271] of “Equalization reserve” and box [01522] of “ Other reserves", the sum of which will be collected in box [00654] "To reserves", as well as box [00656] "To dividends", box [00664] "To remainder and others" and box [00665] "To Compensation Accumulated Losses".

  2. For the rest of reporting entities , the completion of the different boxes will depend on the specific regimes of each of them:

    1. The Cooperative Societies will complete:

      • Box [00655] to reflect interests that constitute remuneration for contributions to share capital.

      • Box [00659] for the allocation to the Mandatory Reserve Fund and for the allocation to the Education and Promotion Fund, although for the latter, only in relation to the allocation made on a voluntary basis and in accordance with the provisions of Order EHA/3360/2010, of 21 December.

      • Box [00660] to introduce cooperative returns.

    2. The Savings Banks will complete the box [00658] to submit the allocation to the Welfare Projects.

    3. The Collective Investment Institutions will complete the box [00662] to record the allocation to their participants.

The entities that record a negative amount [with a minus sign (-)] in box [00500] on page 8 of form 200, must only complete this section if they apply Bookings.

Finally, boxes [00653] and [00666] shall contain the total of the amounts corresponding to the sub-items "Distribution basis" and "Implementation", respectively. In any case, the total amounts in boxes [00653] and [00666] must be the same.